As a response to an executive order that Biden signed in March, the Treasury Department has developed a framework with other federal agencies for engaging with foreign countries on the regulation of digital assets, including global principles and standards for how digital assets are used and transacted.
The framework aims to take an interagency approach in order to protect consumers, investors and businesses to maintain the safety and soundness of the global financial and monetary system, while also promoting access to safe and affordable financial services and supporting technological advances.
A&M Managing Director Chris Kotarba speaks with Accounting Today on the various ways this proposed legislation could affect digital asset taxation and the likelihood that it will pass.
Labor & Benefits: How to Prepare for a Successful Audit
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A&M Senior Director Emily Miligan was recently a guest on the Weaver: Beyond the Numbers podcast and shared insights on how organizations can best prepare for a benefit plan audit.
Tax losses in share deals – Hidden value impacting purchase price negotiations?
August 4, 2025
In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.
EU Customs Reform: Impact on businesses
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The EU is set to overhaul its customs regulations in 2028, with a key focus on modernising e-commerce.
Clarity on tax classification of foreign bail-in bonds
July 31, 2025
Proposed changes to Australia's tax treatment of bail-in bonds provide much-needed certainty regarding their debt/equity classification and tax law.